Perspectives

Louisiana 2014 Tax Amnesty Program to run October 15 – November 14

Multistate Tax Alert | August 15, 2014

On August 12, 2014, the Louisiana Department of Revenue (“LADOR”) issued a press release, announcing additional details regarding the 2014 Louisiana Tax Amnesty Program (“Amnesty Program”).1 As specified by the LADOR, the Amnesty Program is scheduled to begin on October 15, 2014, at 12:01 AM and end November 14, 2014, at 11:59 PM. Eligible taxpayers will be allowed to apply for amnesty online.

Louisiana 2014 Tax Amnesty Program to Run October 15 – November 14

On August 12, 2014, the Louisiana Department of Revenue (“LADOR”) issued a press release, announcing additional details regarding the 2014 Louisiana Tax Amnesty Program (“Amnesty Program”).1 As specified by the LADOR, the Amnesty Program is scheduled to begin on October 15, 2014, at 12:01 AM and end November 14, 2014, at 11:59 PM. Eligible taxpayers will be allowed to apply for amnesty online.

Before the Amnesty Program begins, taxpayers identified as noncompliant in LADOR’s records should expect to receive a letter and/or a recorded telephone message with instructions for submitting applications and payments online.

For additional details regarding Amnesty Program eligibility and other requirements, see here for our original alert2 summarizing the Louisiana Tax Delinquency Amnesty Act of 2013 and here for our alert summarizing the 2014 amendments to the program, including the addition of a nonparticipation penalty. for our alert summarizing the 2014 amendments to the program, including the addition of a nonparticipation penalty.3

Taxpayers may wish to begin organizing the information necessary to participate in the Amnesty Program. Even those taxpayers who do not receive an instruction letter and/or a recorded telephone message from LADOR should consider the potential benefits from participation in the program.

1The Amnesty Program was authorized by the Louisiana Tax Delinquency Amnesty Act of 2013 (Act No. 421, H.B. 456, 2013 Leg., 1st Reg. Sess. (La. Jun. 21, 2013)) and was amended in 2014 (Act No. 822, H.B. 663, 2014 Leg., 1st Reg. Sess. (La. Jun. 23, 2014)).
2We issued our original alert, Louisiana Enacts Amnesty Program, Amends NOL Provision, on June 28, 2013.
3We issued our updated alert, Louisiana Amends Amnesty Program, Includes Nonparticipation Penalties, on July 8, 2014.

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The Multistate Tax Alert Archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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